Legal Opinion
Wang v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 24, 2002No. 99-70642; Tax Ct. No. 15228-96PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM **
Stephen Wang appeals pro se from the tax court’s decision affirming the Commissioner of Internal Revenue’s determination of federal income tax due for 1987 based on Wang’s failure to report income derived from payoffs Wang received for illegally furnishing insider-trading information. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We review de novo the tax court’s conclusions of law, and review for clear error its findings of fact. Baizer v. Comm’r, 204 F.3d 1231, 1233-34 (9th Cir. 2000). We affirm.
The tax court did not err in finding the Commissioner’s notice of…
2Cases cited5 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Jack Ballard and Mary Ballard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- Neil M. Baizer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Albert L. Shipley, Jr. And Evelyn Needham, Formerly Shipley v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Albert E. King Geraldine King, Wife v. United States of America and It's Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1998
3Cited by3 opinions
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019
- Wang v. Commissioner of Internal RevenueSupreme Court of the United States · 2003